MAHINDRA & MAHINDRA LTD. | Integrated Annual Report 2022-23

295 COMPANY OVERVIEW BOARD’S REPORT MANAGEMENT DISCUSSION AND ANALYSIS CORPORATE GOVERNANCE BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT STANDALONE ACCOUNTS CONSOLIDATED ACCOUNTS Name of Company Registered address Identification number (CIN/Others) Mahindra Agri Solutions Limited Mahindra Tower, G. M. Bhosale Marg, P.K. Kurne Chowk, Worli, Mumbai, India U01400MH2000PLC125781 Mahindra Susten Private Limited 2 nd Floor, Technosoft Knowledge Gateway, Wagle Industrial Estate, Thane, India U74990MH2010PTC207854 Mega Suryaurja Private Limited 2 nd Floor, Technosoft Knowledge Gateway, Wagle Industrial Estate, Thane, India U40103MH2012PTC226016 Brightsolar Renewable Energy Private Limited 2 nd Floor, Technosoft Knowledge Gateway, Wagle Industrial Estate, Thane, India U40108MH2013PTC250683 Mahindra Two Wheelers Europe Holdings S.a.r.l. 68-70, Boulevard de la Pétrusse L-2320, Luxembourg B 192 444 Mahindra Automotive Mauritius Limited Sanne House, Twenty Eight, Bank Street, Mauritius 25074105 Mahindra Overseas Investment Company (Mauritius) Limited Sanne House, Twenty Eight, Bank Street, Mauritius 27641607 Peugeot Motocycles S.A.S. 103 rue du 17 Novembre 25350 Mandeure, France FR71875550667 Automobili Pininfarina GmbH Dingolfinger Strade 9, 81673 Munchen, Germany HRB 239596 Mahindra Tractor Assembly, Inc. 2901 Bayview Drive, Fremont, CA94538, USA EIN: 46-2149883 Mahindra Automotive North America Inc. 275 Rex Blvd Auburn Hills Michigan 48326, USA EIN 82-0974405 BSA Company Limited Athenia House 10-14 Andover Road Winchester Hampshire, United Kingdom 01531594 42. Segment information Operating Segments The reportable segments of the Company are Automotive and Farm Equipment. The segments are largely organised and managed separately according to the organisation structure that is designed based on the nature of products and services and profile of customers. Operating segments are reported in a manner consistent with the internal reporting provided to the Executive Chairman and Managing Director jointly regarded as the Chief Operating Decision Maker (“CODM”). Description of each of the reportable segments for all periods presented, is as under. (a) Automotive : This segment comprises of sale of automobiles, spares, mobility solutions, Construction Equipment and related services; (b) Farm Equipment : This segment comprises of sale of tractors, implements, spares and related services; (c) Others : This segment comprise of Powerol, Two Wheelers and Spares Business Unit. The CODM evaluates the Company’s performance and allocates resources based on an analysis of various performance indicators by operating segments. The CODM reviews revenue and gross profit as the performance indicator for all of the operating segments. The measurement of each segment’s revenues, expenses and assets is consistent with the accounting policies that are used in preparation of the financial statements. Segment profit represents the profit before interest and tax. 41. Details of Investments made/Inter Corporate Deposits/Loans given to intermediaries : (contd.) C. Details of each Intermediary/Ultimate Beneficiary : (cont.)

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